Use the below information to determine the folllowing amounts 1) Ending Work in Process Inventory 2) Ending Finished Goods Inventory 3) Cost of Goods Sold Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: A. Materlals purchased on account, $147,000. B. Materlals requisitioned and factory labor used: Materlals Factory Labor $19,500 28,140 14,000 36,500 15,540 Job No. 101 $19,320 102 23,100 103 13,440 38,200 18,050 18,000 9,000 104 105 106 18,700 For general factory use 20,160 C Factory overhead costs Incurred on account, $6,000, D. Deprecation of machinery and equipment, $4,100. E. The factory overhead rate Is $40 per machine hour. Machine hours used: Job Machine Hours 101 154 160 102 103 126 104 238 105 160 106 174 Total 1,012 F. Jobs completed: 101, 102, 103, and 105. G. Jobs were shipped and customers were billed as follows:. Job 101, $62,900; Job 102, $80,700; Job 105, $45,500